Purpose – Accounting and decision making rely heavily on forecasts. For several reasons, we should expect ongoing … assumption, that companies are generally able to make accurate forecasts, including those for accounting purposes. This …

Érdekesnek bizonyulhat az a tény, hogy a németek importálnak japán autót, és a japánok is németet, és hogy az e fajta … számos autóipari vállalatnak ad helyet, ahogy Japánban is jelentős gyártók vannak. Az EU térsége, és Japán adja a világ … gyártóinak több mint felét, és ezek a gyártók éles versenyben állnak egymással. A japán autók különösen ismertek kedvező árukról …

multinational automotive supplier in its facilities in Japan and Germany. The results show that the influence of trust plays a role …

Certified Public Accountant (CPA) by students who are studying at the accounting schools in Japan. This paper focused on … at 13 accounting schools in Japan. A questionnaire was given to these students in order to empirically examine the … pursue a CPA career. Those studying in these accounting schools generally consist of two type of students; those who want to …

This article examines the accounting and stock market performance of banks from 1991 to 1997. Overall, the results … indicate that the accounting, disclosure, and regulatory practices of Japanese banks have drive a wedge between their … accounting and stock market returns in recent years and, furthermore, that regulatory forbearance might have become a more …

There is no debate amongst economists that Japan performed poorly during the1990s. This can be seen in falling growth … promising ones. To do so, I applied the Business Cycle Accounting procedure developed by V V Chari, Ellen R McGrattan and … 1990s. So, any model that tries to focus on what went wrong in Japan in 1990s would do well to focus on frictions on …

of the structural changes in the lost decades in Japan can provide valuable lessons for other countries in similar …